Order picking and assembly is:

ISA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment sets out the five components of internal control. Which of the following is NOT set out as a component of internal control within ISA 315?

A．Control environment

B．The information system relevant to financial reporting

C．Human resource policies and practices

D．Control activities

_______man is_______reasoning animal.

A．The, a

B．The, the

C．/,/

D．/,a

My daughter is entering a new ()of development now that she is starting school.

A、span

B、era

C、phase

D、sphere

Tax-Less Software Corporation is considering an investment of $400,000 in equipment for producing a new tax preparation software package. The equipment has an expected life of 4 years. Sales are expected to be 60,000 units per year at a price of $20 per unit. Fixed costs excluding depreciation of the equipment are $200,000 per year, and variable costs are $12 per unit. The equipment will be depreciated over 4 years using the straight line method with a zero salvage value. Working capital requirements are assumed to be 1/12 of annual sales. The market capitalization rate for the project is 15% per year, and the corporation pays income tax at the rate of 34%. What is the project’s NPV? What is the breakeven volume?

A、$181,845 & 37,500

B、$191,845 & 38,500

C、$191,845 & 40,500

D、$181,845 & 39,500

The company is expanding and the present factory is rapidly becoming too small to ____ with the increase in production.

A.cope

B.tackle

C.dispose

D.copy

Sarah Parker is buying a new $25,000 car. Her trade-in is worth $5,000 so she needs to borrow $20,000. The loan will be paid in 48 monthly installments and the annual interest rate on the loan is 7.5%. If the first payment is due at the end of the first month, what is Sarah 抯 monthly car payment?

A.$480.57.

B.$483.58.

C.$416.67.

D.$427.63.

Please accept our apology for having shipped merchandise ()your purchase order.

A、in excess of

B、in extension of

C、in expansion of

D、in dilatation of

________ , this composition is not free of mistakes. However, the wording and the thoughts are so good that the minor errors can just be put aside

A.Generally speaking

B.As a whole

C.Strictly speaking

D.To a certain extent

—____.—It certainly is.The sun is shining and there is a pleasant breeze.—It's lovely.

A.What nice it is

B.How nice it is here

C.It is like spring here

D.What a good day here